2018 (3) TMI 1693

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..... te For the Respondent : Shri Harvinder Singh, A.R. ORDER PER : ASHOK JINDAL The appellant is in appeal against the impugned order for seeking indulgence of this Tribunal with regard to penalty imposed under section 11AC of the Act. 2. The ld. Counsel for the appellant submits that on merits, the appellant has already lost the case but he is praying that in this case, the period involved is 19 .....

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..... r, period involved is prior to 28.08.1996 also. Therefore, the duty confirmed for the period from 1995 to 28.09.1996, penalty is not imposable. In view of this, impugned order is modified to the extent that penalty equal to duty is not imposable upto 28.09.1996 i.e. for the period prior to 28.09.1996 the demand of duty is confirmed but the penalty imposed on the appellant is reduced equal to duty .....

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